本邦の実状に即した石炭鉱区評価の一試案

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タイトル別名
  • A Tentative Idea on Practical Evaluation Method of Coal Mine-lot in Japan
  • ホンポウ ノ ジツジョウ ニ ソクシタ イシ タンコウク ヒョウカ ノ イチ シアン

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抄録

The Hoskold's Formula, concerning evaluation of mine-lot, heretoofre in use in the world as well as in Japan, is not particularly adequate under the present circumstances of Japanese coal mining industry.<BR>We, therefore, suggest new method oneit, which should be well-fit for the actual circumstances of our industry, by the reason of adoption of consideration for many particular facts, namely the special treatment of the depreciation practices (i. e. partialy treated as production cost), relation between capital and loan, and reserves.<BR>Main elements of new method are as follow;<BR>1. In case of evaluation of invested capital, capital and loans are devided.<BR>2. Depreciations are fully practiced up to legal limit, but not like as the sinking-fund method of Hoskold Formula.<BR>3. In the Hoskold method, it is not clear on standard of renumerative ratio and degree of minin grisk, therefore in the new method it represents respectively by the words of the rate of dividends and reserves to the net worth.

収録刊行物

  • 日本鑛業會誌

    日本鑛業會誌 76 (860), 70-73, 1960

    一般社団法人 資源・素材学会

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